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This article lists the most important changes you need to know for your current wage tax billing.

(1) Changes in income tax law

1) ELStAM-Procedure
2) Travel expenses
3) Company events

(2) Changes in social insurance law

1) Contribution rates of social insurance
2) Social insurance contribution ceilings
3) Subsidies to the health- and nursing care insurance
4) Monthly monetary value of benefits in kind
5) Due date of data transfer of statements of contributions paid and of payments of total social insurance contribution amounts (fixed by law)